Under the decision of the Tax Director, Tax Administration shall issue a list of the certified audit firms accepted as representatives for the taxpayer provided that such list is subject to revision and amendment.

For removing a firm or more from the list in the following years, the approval of the Tax Director shall be required based on the facts and the evidence submitted by the Tax Administration to prove the breach of the accounting and auditing practices, and the removal period of a firm shall be extended from one year to three years.

Prejudiced firms may file a grievance to the Tax Director within sixty (60) days of the date of the knowledge of the decision. The Tax Director may refer such grievance to the grievance committee.